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2001 (6) TMI 610 - AT - Central ExciseExtract: .......4. emsp I have carefully considered the rival submissions and in view of the facts and circumstances of the case, I find that there is force in the contention raised by the ld. Counsel that when there are differing views of the Tribunal, the penalty may not be imposable. Accordingly, the penalty amount is set aside and the appeal is partly allowed.
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